| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 25 LC 59 0097 | |
| 2 | 2 | House Bill 386 | |
| 3 | 3 | By: Representatives Barnes of the 86 | |
| 4 | 4 | th | |
| 5 | 5 | , Hugley of the 141 | |
| 6 | 6 | st | |
| 7 | 7 | , Burnough of the 77 | |
| 8 | 8 | th | |
| 9 | 9 | , Jackson | |
| 10 | 10 | of the 165 | |
| 11 | 11 | th | |
| 12 | 12 | , Drenner of the 85 | |
| 13 | 13 | th | |
| 14 | 14 | , and others | |
| 15 | 15 | A BILL TO BE ENTITLED | |
| 16 | 16 | AN ACT | |
| 17 | 17 | To amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to | |
| 18 | 18 | 1 | |
| 19 | 19 | exemptions from sales and use taxes, so as to exempt sales of clothing and school related2 | |
| 20 | 20 | supplies during the last weekend of July each year; to provide for a short title; to provide for3 | |
| 21 | 21 | a sunset date; to provide for related matters; to repeal conflicting laws; and for other4 | |
| 22 | 22 | purposes.5 | |
| 23 | 23 | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 | |
| 24 | 24 | SECTION 1.7 | |
| 25 | 25 | This Act shall be known and may be cited as the "Back to School Relief Act."8 | |
| 26 | 26 | SECTION 2.9 | |
| 27 | 27 | Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from10 | |
| 28 | 28 | sales and use taxes, is amended in paragraph (75) by revising subparagraph (A) and adding11 | |
| 29 | 29 | a new subparagraph to read as follows:12 | |
| 30 | 30 | "(75)(A) The sale of eligible property. The exemption provided by this paragraph13 | |
| 31 | 31 | applies only to sales occurring during the period commencing at 12:01 A.M. on July 30, | |
| 32 | 32 | 14 | |
| 33 | 33 | H. B. 386 | |
| 34 | 34 | - 1 - 25 LC 59 0097 | |
| 35 | 35 | 2016, the last Thursday in the month of July and concluding at 12:00 Midnight on July15 | |
| 36 | 36 | 31, 2016 the following Sunday."16 | |
| 37 | 37 | "(D) This paragraph shall stand repealed and reserved on December 31, 2028."17 | |
| 38 | 38 | SECTION 3.18 | |
| 39 | 39 | All laws and parts of laws in conflict with this Act are repealed.19 | |
| 40 | 40 | H. B. 386 | |
| 41 | 41 | - 2 - |